Dive in the “Soul” of Corporate Social Responsibility Through the Philosophy of Tri Hita Karana
on
Authors:
Fadilla Cahyaningtyas, Saluana Che Salleh
Abstract:
“This study endeavors to interpret Corporate Social Responsibility (CSR) practices aligned with the “Triple Bottom Line” principle within the context of “Tri Hita Karana.” Employing a qualitative approach with a literature review methodology, the research relies on secondary data spanning the literature period from 2018 to 2023. The results underscore that CSR management mirrors the Tri Hita Karana principles of Parhyangan (Connection with the Divine), Pawongan (Interpersonal Connections), and Palemahan (Harmony with Nature). Parhyangan materializes through CSR initiatives linked to religious activities, such as constructing places of worship. Pawongan is evident in CSR practices aiming to enhance the welfare of the local community, while Palemahan manifests in initiatives preserving the company’s surrounding environment. CSR management aligns with the objectives of the “Triple Bottom Line,” emphasizing not only profit but also the well-being of Nature and Humanity. The incorporation of Tri Hita Karana elements in CSR implementation serves to foster positive relationships among stakeholders and entities. Keywords: Corporate Social Responsibility, Tripple Bottom Line, Tr ita Karana, Parhyangan, Pawongan, Palemahan”
Keywords
Corporate Social Responsibility, Tripple Bottom Line, Tr ita Karana, Parhyangan, Pawongan, Palemahan
Downloads:
Download data is not yet available.
References
- Andrés, M., Agudelo, L., Jóhannsdóttir, L., & Davídsdóttir, B. (2019). A literature review of the history and evolution of corporate social responsibility. International Journal of Corporate Social Responsibility, 4(1), 1–23.
- Apriliani, M., & Abdullah, M. W. (2018). Falsafah Kesenian Tanjidor Pada Pelaksanaan Corporate Social. Jurnal Akuntansi Multiparadigma, 9(2), 377–393.
- Ariastini, N. N., & Semara, I. M. T. (2019). Implementasi Konsep Triple Bottom Line Dalam Program Corporate Social Responsibility Di Hotel Alila Seminyak. Jurnal Ilmiah Hospitality Management, 9(2), 160–168. doi:10.22334/jihm.v9i2.155
- BAPEPAM. Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan, Pub. L. No. KEP-431/BL/2012 (2012). Jakarta.
- Chen, J., Lim, S., Nam, H., & Phillips, J. (2020). Local culture as a corporate social responsibility multiplier : Confucian values ’ mediation between firm policies and employees ’ attitude. Asia-Pacific Journal of Business ADministration, 12(3), 387–407. doi:10.1108/APJBA-04-2019-0088
- Dianti, G. P., & Mahyuni, L. P. (2018). Praktik Corporate Social Responsibility ( Csr ) Pada Intercontinental Bali Resort Hotel : Eksplorasi Berbasis. Jurnal Ilmiah Akuntansi & Bisnis, 3(1), 12–22. doi:https://doi.org/10.38043/jiab.v3i1.2095
- Enrico, B., Papi, L., Bigoni, M., Gagliardo, E. D., & Bruns, H.-J. (2019). Public value and public sector accounting research : Journal of Public Budgeting, Accounting & Financial Management, 31(1), 103–136. Retrieved from https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-07-2018-0077/full/html
- Farooq, Q., Fu, P., Liu, X., & Hao, Y. (2021). Basics of macro to microlevel corporate social responsibility and advancement in triple bottom line theory. Corporate Social Responsibility and Environmental Management, 28, 969–979. doi:10.1002/csr.2069
- Gatti, L., Seele, P., & Rademacher, L. (2019). Grey zone in – greenwash out . A review of greenwashing research and implications for the voluntary-mandatory transition of CSR, 1–15. doi:https://doi.org/10.1186/s40991-019-0044-9
- Hijriah, A., & Subroto, B. (2019). Penguatan Pengungkapan Corporate Social Responsibility. Jurnal Akuntansi Multiparadigma, 10(2), 295–307.
- Indonesia, R. Undang-Undang Republik Indoensia Nomor 40 tahun 2007 tentang Perseroan terbatas (2007). Jakarta.
- Indonesia, R. Undang-Undang RI Nomor 25 tahun 2007 tentang Penanaman Modal (2007). Jakarta.
- Larasati, M. D. C., & Kustina, K. T. (2019). Implementasi Corporate Social Responsibility Berdasarkan Konsep Tri Hita Karana Pada Koperasi. VALID Jurnal Ilmiah, 16(1).
- Lock, I., & Araujo, T. (2020). Visualizing the triple bottom line : A large-scale automated visual content analysis of European corporations ’ website and social media images. Corporate Social Responsibilty and Environmental Management, 1–11. doi:10.1002/csr.1988
- Mahyuni, L. P., & Dewi, I. G. A. A. T. . (2020). Corporate Social Responsibility , Kearifan Lokal ‘ Tri Hita Karana ’, Dan Pariwisata Berbasis Masyarakat. Jurnal Ilmiah Ekonomi Dan Bisnis, 17(2), 99–105. doi:https://doi.org/10.31849/jieb.v18i2.5803
- Masud, A. K., Rashid, H. U., Khan, T., Bae, S. M., & Kim, J. D. (2019). Organizational strategy and corporate social responsibility: The mediating effect of triple bottom line. International Journal of Environmental Research and Public Health, 16, 1–18. doi:10.3390/ijerph16224559
- Mushowirotun, N. H. (2020). Implementasi Konsep Triple Bottom Line pada Corporate Social Responsibility di Rumah Makan Cepat Saji Ayam Geprek Sa’I. Univeristas Islam Indonesia.
- Natalia, I. (2022). Refleksi yudhistira dalam tanggung jawab sosial dan akuntansi lingkungan. Jurnal Akuntansi Multiparadigma, 13(1), 42–59.
- Negari, A. K., Sukoharsono, E. G., & Djamhuri, A. (2022). Proposing Spirituality As the ‘Soul’ of Corporate Social Responsibility Accounting. Jurnal Akuntansi Multiparadigma, 13(2), 226–241. doi:10.21776/ub.jamal.2022.13.2.17
- Padet, I. W., & Khrisna, I. B. W. (2018). Falsafah hidup dalam konsep kosmologi. GENTA HREDAYA, 2(2), 37–43.
- Pan, X., Sinha, P., & Chen, X. (2020). Corporate social responsibility and eco-innovation: The triple bottom line perspective. Corporate Social Responsibility and Environmental Management, 28(1), 1–15. doi:10.1002/csr.2043
- Purwati, D. K. I., & Tenaya, A. I. (2018). Implementasi Corporate Social Responsibility Berlandaskan Filosofi Tri Hita Karana Pada Lembaga Perkreditan Desa. E-Jurnal Akuntansi Universitas Udayana, 23(3), 2203–2229. doi:https://doi.org/10.24843/EJA.2018.v23.i03.p22
- Ratna, L., & Hasanah, U. (2019). Triple Bottom Line Theory dalam perspektif Corporate Social Responsibility. Majalah Keadilan FH UNIHAZ, 19(1), 11–24.
- Rosilawati, Y., & Mulawarman, K. (2019). Kearifan Lokal Tri Hita Karana Dalam Program Corporate Social Responsibility. Jurnal ASPIKOM, 3(6), 1215–1227. doi:http://dx.doi.org/10.24329/aspikom.v3i6.426
- Saadah, K., & Falikhatun, F. (2021). Local Wisdom As the Soul of Corporate Social Responsibility Disclosure. Jurnal Akuntansi Multiparadigma, 12(3), 583–600. doi:10.21776/ub.jamal.2021.12.3.33
- Sanjaya, I. K. P. W., Manuaba, I. . M. P., & Jayanti, L. G. . S. eka. (2022). The Effect Of The Implementation Of Corporate Social Responsibility Good Corporate Governance And Tri Hita Karana On The Financial Performance Of Village Credit Institutions (Lpd) Throughout Tabanan District. Journal of Tourism Economics, 2(2), 98–103.
- Sharma, E. (2019). A review of corporate social responsibility in developed and developing nations. Corporate Social Responsibility and Environmental Management, 26(4), 712–720. doi:10.1002/csr.1739
- Siregar, I., & Zulkarnain. (2021). CSR-Based Corporate Environmental Policy Implementation. British Journal OfEnvironmental Studies, 1(1), 51–57. doi:10.32996/bjes
- Sukendri, N., & Putra, I. N. N. A. (2022). RELEVANCE OF CORPORATE SOCIAL RESPONSIBILITY. International Journal of Financial and Investment Studies, 3(1), 35–42. doi:10.9744/ijfis.3.1.35-42
- Velte, P. (2022). Meta ‑ analyses on Corporate Social Responsibility ( CSR ): a literature review. Management Review Quarterly (Vol. 72). Springer International Publishing. doi:10.1007/s11301-021-00211-2
- Vu, M. C. (2018). Skilful means – A Buddhist approach to social responsibility. Social Responsibility Journal, 14(2), 321–335. doi:https://doi.org/10.1108/ SRJ-05-2016-0084
- Yanti, N. K. E., Rini, I. G. A. I. S., Damayanti, N. N. S. R., & Utami, N. M. S. (2020). Persepsi Masyarakat Sekitar Terhadap Corporate Social Responsibility Berlandaskan Konsep Tri Hita Karana Pada The Kayon Resort Ubud, 19(September), 108–113.
- Yuan, Y., Lu, L. Y., Tian, G., & Yu, Y. (2020). Business Strategy and Corporate Social Responsibility. Journal of Business Ethics, 162(2), 359–377. doi:10.1007/s10551-018-3952-9
PDF:
https://jurnal.harianregional.com/jiab/full-109264
Published
2024-02-06
How To Cite
CAHYANINGTYAS, Fadilla; SALLEH, Saluana Che. Dive in the “Soul” of Corporate Social Responsibility Through the Philosophy of Tri Hita Karana.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 19, n. 1, feb. 2024. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-109264. Date accessed: 28 Aug. 2025.
Citation Format
ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian
Issue
Vol 19 No 1 (2024)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
Discussion and feedback